JP6835508B2 - Foreign exchange gain / loss management device, foreign exchange gain / loss management method, and foreign exchange gain / loss management program - Google Patents

Description

The present invention relates to a foreign exchange gain / loss management device, a foreign exchange gain / loss management method, and a foreign exchange gain / loss management program.

In Patent Document 1, the debt data receiving means for accepting the input of debt data in the first currency at the time of purchase recording and the currency change for making payment by the journal data in the first currency in the second currency. Calculate the difference between the currency change means to be accepted, the payment data creation means to create payment data in the second currency, the yen-converted debt amount in the first currency, and the yen-converted payment amount in the second currency. A debt management system, a debt management method and a program including a means for recording a foreign exchange gain / loss that records a difference as a foreign exchange gain / loss are disclosed.

Japanese Unexamined Patent Publication No. 2009-301412

However, in such Patent Document 1, payment data for foreign currency is created by reducing the burden on the person in charge due to currency change and foreign currency payment, and foreign exchange gains / losses are managed on a deposit-by-deposit basis. However, there is a problem that it is not possible to accurately grasp and manage the balance of payments by segment such as department, product type, service type, or contract.

The present invention has been made in view of the above problems, and is a foreign exchange gain / loss management device capable of correctly grasping and managing the balance of payments in segment units, which is the source of foreign exchange gains / losses. , A foreign exchange gain / loss management method, and a foreign exchange gain / loss management program.

In order to solve the above-mentioned problems and achieve the object, the exchange rate gain / loss management device according to the present invention is provided with a control unit and manages exchange rate gain / loss that occurs when trading between different currencies. The control unit is a device, and the control unit has a transaction detail information input means for inputting transaction detail information including transaction information including an exchange rate at the time of the transaction in detail units, and a money transfer corresponding to the transaction detail information. The difference between the exchange rate at the time of money transfer, the application information input means for inputting the application amount for each transaction detail information, and the exchange rate at the time of money transfer and the exchange rate at the time of the transaction. It is characterized in that it is provided with a calculation means for calculating the exchange gain / loss for each item by multiplying the amount of application for each transaction item information.

Further, in the exchange gain / loss management device according to the present invention, the calculation means aggregates the amount of application in the transaction detail information in which the money has been transferred in slip units, and the exchange rate at the time of the money transfer and the transaction. It is characterized in that the difference between the value obtained by multiplying the difference from the exchange rate at the time and the value obtained by totaling the exchange gain / loss in the item unit calculated above in the slip unit is further calculated as the slip adjustment amount.

Further, in the foreign exchange gain / loss management device according to the present invention, the calculation means is the calculated detailed unit from the value obtained by calculating the foreign exchange gain / loss in the monetary movement unit from the transaction detailed information in which the money was transferred. It is characterized in that the value obtained by subtracting the value obtained by totaling the exchange gain / loss for each slip and the slip adjustment amount is further calculated as the settlement adjustment amount.

Further, in the exchange gain / loss management device according to the present invention, the calculation means attaches the slip adjustment amount for adjusting the difference generated in the slip unit to the largest item among the total item amount in the slip unit. It is characterized by.

Further, in the foreign exchange profit / loss management device according to the present invention, the calculation means attaches the settlement adjustment amount for adjusting the difference generated at the time of settlement to the largest item among the total item amount of the monetary transfer unit. It is characterized by.

Further, in the exchange gain / loss management device according to the present invention, the control unit includes segment information in the transaction information input by the transaction detail information input means, and the exchange gain / loss and the slip adjustment amount are included in the segment unit. It is characterized in that it is further provided with a segment aggregation means for aggregating the settlement adjustment amount and managing the income and expenditure.

Further, the exchange gain / loss management device according to the present invention is characterized in that the segment information includes at least one of a department, a business partner, a product, a product type, a service form, a slip, or a contract. ..

Further, the exchange gain / loss management method according to the present invention is an exchange rate gain / loss management method executed by an exchange gain / loss management device that has a control unit and manages exchange gain / loss that occurs when trading between different currencies. Then, there is a transaction detail information input step of inputting the transaction detail information including the exchange rate at the time of the transaction in the detail unit, which is executed by the control unit, and a monetary transfer corresponding to the transaction detail information. And the exchange rate at the time of the money transfer and the application information input step for inputting the application amount for each transaction detail information, and the difference between the exchange rate at the time of the money transfer and the exchange rate at the time of the transaction. It is characterized by including a calculation step of calculating the exchange gain / loss for each item by multiplying the amount of application for each transaction item information.

Further, the exchange gain / loss management program according to the present invention is an exchange rate gain / loss management program for causing a foreign exchange gain / loss management device that has a control unit and manages exchange gain / loss that occurs when trading between different currencies. Therefore, a transaction detail information input step for inputting transaction detail information in which transaction information including the exchange rate at the time of the transaction is input in detail units and a monetary transfer corresponding to the transaction detail information for execution by the control unit. If there is, there is a difference between the application information input step for inputting the exchange rate at the time of money transfer and the application amount for each transaction detail information, and the exchange rate at the time of money transfer and the exchange rate at the time of the transaction. It is characterized by including a calculation step of calculating the exchange gain / loss for each item by multiplying the amount of application for each transaction item information.

According to the present invention, there is an effect that the management of each transaction item, which is the source of foreign exchange gains and losses, can be correctly grasped and managed for each segment.

FIG. 1 is a block diagram showing an example of the configuration of the exchange gain / loss management device. FIG. 2 is a flowchart showing an example of processing of the exchange gain / loss management device. FIG. 3 is a diagram showing an example of a deposit input screen according to the present embodiment. FIG. 4 is a diagram showing an example of inputting transaction detail information in the present embodiment. FIG. 5 is a diagram showing an example of inputting payment application information in the present embodiment.

Embodiments of the present invention will be described in detail with reference to the drawings. The present invention is not limited to the present embodiment.

[1. Overview]
In commercial transactions conducted between Japan and overseas, the currency used is different, so if the exchange rate fluctuates, the rate will differ between the time of transaction (at the time of sales or purchase) and the time of money transfer (at the time of deposit or payment). , Exchange gains and losses occur. In the past, foreign exchange gains and losses could only be managed on a deposit slip basis, and the accounting department was limited to one department, so it is necessary to correctly grasp the income and expenditure management by segment, for example, by department. I couldn't. For this reason, the accounting staff has to decompose the amount of money received into the unit to be managed, for example, the segment unit such as each accounting department, and then process it.

Therefore, in the present embodiment, when a transaction is made using a foreign currency, the exchange gain / loss generated by the exchange rate difference between the time of transaction (at the time of sales or purchase) and the time of money transfer (at the time of deposit or payment) is calculated. By making it possible to manage the transaction details that are the basis of the transaction, it has become possible to manage the income and expenditure by segment. That is, by managing the amount of foreign exchange gain / loss on the details when a transaction occurs, it is possible to easily create accounting journals for each segment, for example, by contract. As an example of other segments, various factors such as by department, type, and service type can be considered, but basically, by managing foreign exchange gains and losses on a line-by-line basis, various information at the time of recording sales can be obtained. It is possible to manage foreign exchange gains and losses based on this.

[2. Constitution]
An example of the configuration of the exchange gain / loss management device according to the present embodiment will be described with reference to FIG. FIG. 1 is a block diagram showing an example of the configuration of the exchange gain / loss management device 100.

The exchange gain / loss management device 100 is a commercially available desktop personal computer. The foreign exchange gain / loss management device 100 is not limited to a stationary information processing device such as a desktop personal computer, but is not limited to a commercially available notebook personal computer, a PDA (Personal Digital Assistants), a smartphone, a tablet personal computer, or the like. It may be a portable information processing device.

The exchange gain / loss management device 100 includes a control unit 102, a communication interface unit 104, a storage unit 106, and an input / output interface unit 108. Each part of the exchange gain / loss management device 100 is communicably connected via an arbitrary communication path.

The communication interface unit 104 connects the exchange gain / loss management device 100 to the network 300 so as to be communicable via a communication device such as a router and a wired or wireless communication line such as a dedicated line. The communication interface unit 104 has a function of communicating data with another device via a communication line. Here, the network 300 has a function of connecting the exchange gain / loss management device 100 and the server 200 so as to be able to communicate with each other, and is, for example, the Internet or a LAN (Local Area Network).

Various databases, tables, files, and the like are stored in the storage unit 106. In the storage unit 106, a computer program for giving a command to a CPU (Central Processing Unit) in cooperation with an OS (Operating System) to perform various processes is recorded. As the storage unit 106, for example, a memory device such as a RAM (Random Access Memory) or a ROM (Read Only Memory), a fixed disk device such as a hard disk, a flexible disk, an optical disk, or the like can be used. Here, the storage unit 106 includes a transaction detail information storage unit 106a, an application detail information storage unit 106b, an application detail information storage unit 106c, an aggregation result storage unit 106d, and the like.

When transactions are conducted between different currencies, the transaction detail information storage unit 106a inputs and stores transaction information in detail units by the transaction detail information input unit 102a. This transaction information is uniquely identified by the GU (Globally Unique Identifier) to be collected when there is sales of goods (or services) from Japan to overseas or purchases of goods (or services) from overseas to Japan. It is input as transaction information for each item. For example, as shown in FIG. 4, "sales slip", "row number", "business establishment", "department", "customer", "product", and product are classified for each collection schedule GU. Transaction information such as "product type", "sales rate (exchange rate at the time of transaction)", "planned foreign currency collection amount ($)", and "planned collection amount (¥)" is input. It should be noted that the above-mentioned "varieties" are classified as segments for accounting purposes, although there are various classifications depending on the company.

When the application information storage unit 106b transfers money (payment or payment) to the sales or purchase of the product (or service), the application information input unit 102b inputs the payment information shown in FIG. , Payment application information is input and total amount information is input and stored. That is, in the payment information input area of the header part shown in FIG. 3, for which department (business establishment, department), when (payment date), from where (payment request destination), how (payment classification), which Deposit information is entered for the denomination (deposit amount), at what rate (exchange rate), and how much the deposit (Japanese currency deposit amount) was made. As a result, as the "payment" information shown in FIG. 5, the business establishment, department, foreign currency deposit amount, and Japanese currency deposit amount corresponding to the deposit NO are stored. Here, since the foreign currency deposit amount is $ 20 and the Japanese currency deposit amount is ¥ 2071, the deposit rate (exchange rate at the time of money transfer) is ¥ 103.55 / $. Conventionally, the total amount of foreign currency to be collected shown in Fig. 4 is calculated at the sales rate of $ 20, and the total amount of Japanese currency to be collected is ¥ 2030, while the total amount of foreign currency to be collected shown in Fig. 5 is calculated at the deposit rate of $ 20. The difference from the Japanese currency deposit amount of ¥ 2071 could only be grasped as the exchange gain / loss amount of ¥ 41 in the deposit unit (or payment unit).

When there is a money transfer (payment or payment) associated with the transaction, the application detail information storage unit 106c determines the collection schedule data and the application amount shown in FIG. 4 corresponding to the money transfer by the calculation unit 102c, and details the details. After calculating the exchange gain / loss of the unit, the slip adjustment amount and the settlement adjustment amount are calculated and stored based on this. For example, as the "payment application details" information shown in FIG. 5, "line NO", "scheduled collection GU", "foreign currency application amount", and "Japanese currency application amount" linked to "deposit application NO". , "Foreign exchange gain / loss", "Voucher adjustment amount", "Settlement adjustment amount" and the like are stored in the application detail information storage unit 106c.

The aggregation result storage unit 106d uses the exchange gain / loss, slip adjustment amount, and settlement adjustment amount for each item calculated by the calculation unit 102c, and the segment aggregation unit 102d is used for each department, product, product type, and service type. Alternatively, the total is sorted by segment such as by contract, and the total result is stored. The aggregation result stored in the aggregation result storage unit 106d may be used, for example, when journalizing by segment, such as a journal of income and expenditure management by department and a journal of income and expenditure management by type.

An input device 112 and an output device 114 are connected to the input / output interface unit 108. As the output device 114, a speaker or a printer can be used in addition to a monitor (including a home television). In addition to the keyboard, mouse, and microphone, the input device 112 can use a monitor that cooperates with the mouse to realize the pointing device function. In the following, the output device 114 may be referred to as a monitor 114, and the input device 112 may be referred to as a keyboard 112 or a mouse 112.

The control unit 102 is a CPU or the like that comprehensively controls the exchange gain / loss management device 100. The control unit 102 has an internal memory for storing a control program such as an OS, a program that defines various processing procedures, required data, and the like, and performs various information processing based on these stored programs. Execute. Here, the control unit 102 functionally conceptually includes a transaction detail information input unit 102a as a transaction detail information input means, an application information input unit 102b as an application information input means, a calculation unit 102c as a calculation means, and a segment. A segment totaling unit 102d or the like is provided as a totaling means.

When a transaction is made between different currencies, the transaction detail information input unit 102a inputs the transaction information in detail units. When selling goods (or services) from Japan to overseas, or purchasing goods (or services) from overseas to Japan, transaction information is input in units of items uniquely identified by the GU to be collected. For example, as shown in FIG. 4, for each GU to be collected, "sales slip", "row number", "business establishment", "department", "customer", "product", "variety", " Enter transaction information such as "Sales rate (exchange rate at the time of transaction)", "Scheduled foreign currency collection amount ($)", and "Scheduled collection amount (¥)". For the segments included in the transaction information of each item, more detailed income and expenditure management can be performed by calculating the exchange gain / loss for each item and then recounting the income and expenditure management unit for each segment.

When there is a money transfer (payment or payment) for the sales or purchase of the product (or service), the application information input unit 102b includes information on the money transfer, information on the application by the money transfer, and the total amount. Information about the information is input and stored in the application information storage unit 106b. Specifically, for the deposit information input area in the header section shown in FIG. 3, for which department (business establishment, department), when (payment date), from where (payment request destination), and how (payment) (Category), the deposit information of which denomination (deposit amount), at what rate (exchange rate), and how much deposit (Japanese currency deposit amount) was made is input. As a result, as the "deposit" information shown in FIG. 5, the "business establishment", "department", "foreign currency deposit amount", "Japanese currency deposit amount", etc. linked to the "deposit NO" are applied to the application information storage unit. It is stored in 106b. Further, in the payment application information input area of the detail section shown in FIG. 3, as a result of totaling the collection schedule data shown in FIG. 4 (collecting the detailed information when the sales are recorded), "billing address" and " Enter the foreign currency-based application result "current application amount" in "Scheduled collection date", "Billed amount", and "Applied amount". Further, in the total amount information display area of the footer part shown in FIG. 3, the total amount is displayed from the payment information of the header part and the application result of the detail part, and the Japanese currency deposit amount (¥ 2071) and the Japanese currency this time application amount are displayed. Enter the difference from (¥ 2030) as the exchange gain / loss amount (¥ 41) for the deposit unit. As a result, as the "payment application header" information shown in FIG. 5, the "business establishment", "department", "exchange gain / loss amount", etc. linked to the "payment application NO" are the application information storage unit. It is stored in 106b.

When there is a money transfer (payment or payment) associated with the transaction, the calculation unit 102c determines the data to be collected in FIG. 4 corresponding to the money transfer and the amount to be applied, and then calculates the exchange gain / loss for each item. Based on this, the slip adjustment amount and the settlement adjustment amount are calculated, and the "line NO" and "collection" linked to the "payment application NO" are used as the "payment application details" information shown in FIG. The planned GU, "foreign currency application amount", "Japanese currency application amount", "exchange gain / loss", "slip adjustment amount", "settlement adjustment amount", etc. are stored in the application detail information storage unit 106c. Examples of the formula for calculating the exchange gain / loss for each item, the formula for calculating the slip adjustment amount, and the formula for calculating the settlement adjustment amount are shown in the formulas (a) to (f).

[Calculation formula for exchange gain / loss for each item]
・ When entering sales, the formula for calculating the exchange gain / loss for each item is
(Payment rate-Sales rate) x Foreign currency application amount = Exchange gain / loss for each item ... (a)
Will be.
・ In the case of purchase input, the formula for calculating the exchange gain / loss for each item is
(Purchase rate-Payment rate) x Foreign currency application amount = Exchange gain / loss on a line-by-line basis ... (b)
Will be.

[Calculation formula for slip adjustment amount]
・ In the case of sales input, the slip adjustment amount calculation formula is
{Foreign currency application amount aggregated for each sales slip x (payment rate-sales rate)}-{Result of totaling the exchange gain / loss of (a) for each slip} = Voucher adjustment amount for sales input ... ( c)
Will be.
・ In the case of purchase input, the slip adjustment amount calculation formula is
{Foreign currency application amount aggregated for each purchase slip x (purchase rate-payment rate)}-{Result of totaling exchange gains and losses in (b) for each slip} = Voucher adjustment amount for purchase input ...・ ・ (D)
Will be.

[Calculation formula for settlement adjustment amount]
・ In the case of sales input, the settlement adjustment amount calculation formula is
{Exchange gain / loss amount calculated in deposit unit}-{Result of totaling exchange gain / loss in (a) in slip unit + (c)} = Settlement adjustment amount for sales input ...・ ・ ・ ・ (E)
Will be.
・ In the case of purchase input, the settlement adjustment amount calculation formula is
{Amount of foreign exchange gain / loss calculated in payment unit}-{Result of totaling foreign exchange gain / loss in (b) in slip unit + (d)} = Settlement adjustment amount of purchase input ... (F)
Will be.

The segment aggregation unit 102d uses the exchange gain / loss of each item calculated by the calculation unit 102c to sort and aggregate the exchange gain / loss for each segment such as by department, product, product type, service type, or contract. , The total result is stored in the total result storage unit 106d. For example, when the income and expenditure is managed for each department, the collection schedule data of FIG. 4 stored in the transaction detail information storage unit 106a can be distributed to each department (department A, department B) and the exchange gain / loss can be totaled. .. Further, when the income and expenditure is managed for each product type, the collection schedule data in FIG. 4 can be distributed to each product type (200, 300) and the exchange gain / loss can be totaled.

[3. Concrete example]
A specific example of the present embodiment will be described with reference to FIGS. 2 to 5 to explain an example of processing of the exchange gain / loss management device according to the present embodiment. FIG. 2 is a flowchart showing an example of processing of the exchange gain / loss management device. FIG. 3 is a diagram showing an example of a deposit input screen according to the present embodiment. FIG. 4 is a diagram showing an example of inputting transaction detail information in the present embodiment. FIG. 5 is a diagram showing an example of inputting payment application information in the present embodiment.

First, as shown in FIG. 2, the transaction detail information input unit 102a inputs the transaction information in detail units when transactions are performed between different currencies such as domestic and overseas (step SA-1). It is stored in the transaction detail information storage unit 106a. When there is no money movement such as payment or payment corresponding to the transaction (step SA-2: No), the transaction detail information input unit 102a returns to step SA-1 and inputs the transaction detail information every time the transaction is performed. Here, as an input example of transaction detail information, there is the collection schedule data shown in FIG.

When there is a money transfer such as deposit or payment corresponding to the transaction (step SA-2: Yes), the application information input unit 102b is provided with information regarding the money transfer (here, deposit) input from the deposit input screen of FIG. Information), information on application by money transfer (here, deposit application information), and information on total amount information (step SA-3).

Here, the calculation unit 102c determines the collection schedule data (see FIG. 4) corresponding to the movement of money such as deposit and payment and the amount of the application, and calculates the exchange gain / loss for each item (step SA-4). ).

Further, the calculation unit 102c calculates the slip adjustment amount by using the calculated exchange gain / loss in the item unit (step SA-5).

In addition, the calculation unit 102c calculates the settlement adjustment amount using the calculated exchange gain / loss in the item unit and the slip adjustment amount (step SA-6).

Then, the segment aggregation unit 102d uses the exchange gain / loss for each item calculated by the calculation unit 102c, the slip adjustment amount, and the settlement adjustment amount, and uses each department, product, product type, service type, or contract. Foreign exchange gains / losses are sorted and aggregated for each segment such as another (step SA-7), and the aggregated result is stored in the aggregated result storage unit 106d.

Here, an example of processing of the exchange gain / loss management device in the present embodiment will be specifically described with reference to FIGS. 1 and 3 to 5.

For example, when trading goods or services between a domestic company and an overseas company with a different currency, at the time of transaction (at the time of sales or purchase) and at the time of money transfer based on the transaction (at the time of deposit or payment) There is a time lag between the two, and if the exchange rate fluctuates during that time, a foreign exchange gain or loss will occur. Until now, even if multiple transactions were included in one money transfer, it was possible to calculate the exchange gain / loss only in the money transfer unit, so detailed income and expenditure management such as in the transaction item unit was performed. Couldn't do it.

Therefore, the exchange gain / loss management device 100 according to the present embodiment uses the transaction detail information input unit 102a to input transaction information (collection schedule data) as shown in FIG. 4 in detail units when conducting transactions between different currencies. input. That is, one collection schedule GU is assigned to one transaction, and the collection schedule GU is associated with "sales slip", "row number", "business establishment", "department", "customer", and "product". "," Product "," Sales rate "," Foreign currency collection planned amount ($) "," Collection planned amount (¥) "and other transaction information are input and stored in the transaction details information storage unit 106a. As a result, the segment aggregation unit 102d can take out the transaction information associated with the collection schedule GU in units of details and easily re-aggregate it by simply designating the collection schedule GU. For example, as shown in FIG. 4, when totaling by sales slip unit, it is divided into sales (1) and sales (2). In the case of totaling in units of row numbers, for example, the rows are divided into rows Nos. 1 and 2 and 3 to 4. When totaling by business establishment, it is divided into A100 and B100. When totaling by department, divide into A and B. When totaling by customer, it is divided into 1001 and 2001. When totaling by product, sort by ○○○ and □□□, and sort other products as others. When totaling by product type, divide into 200 and 300.

Subsequently, when there is a large amount of money transfer such as payment or payment after the transaction, the application information input unit 102b applies the application information (collection schedule data) corresponding to the money transfer and the application amount. Enter the information. For example, since the business establishments, departments, and customers of the deposit information shown in FIGS. 3 and 4 match, and the total of the deposit amount and the planned foreign currency collection amount also matches $ 20, the collection corresponding to the deposit of $ 20 is made. The scheduled data is the transaction information shown in FIG. The application amount is the foreign currency collection amount of the data to be collected shown in FIG.

[Foreign exchange gain / loss for each item]
The calculation unit 102c uses the above input data to calculate the exchange gain / loss for each item. That is, using the above equation (a),
Scheduled collection GU:
AAA: (103.55-101.00) x 2.5 = 6.375 ≒ 6
BBB: (103.55-101.00) x 3.0 = 7.65 ≒ 7
CCC: (103.55-101.00) x 4.3 = 10.965 ≒ 10
DDD: (103.55-101.00) x 0.2 = 0.51 ≈ 0
EEE: (103.55-102.00) x 2.5 = 3.875 ≒ 3
FFF: (103.55-102.00) x 7.5 = 11.625 ≒ 11
Will be. For control of the number of digits less than a small number, one of (a) rounding up, (b) rounding down, and (c) rounding can be selected according to the Japanese currency conversion rounding method. Here, since the truncation of (b) is selected, the calculation is performed for each item and the rounding is performed, there is a difference from the result of performing the rounding once for the total of the processing units. As a means for distributing the difference so that the difference is not concentrated on one item, the difference is distributed by the following two-step processing of the slip adjustment amount and the settlement adjustment amount.

[Voucher adjustment amount]
The calculation unit 102c calculates the slip adjustment amount to be distributed to the details in the slip by the difference from the result calculated in the slip unit by using the exchange gain / loss data of the detail unit calculated above. That is, using the above equation (c),
Scheduled collection GU:
AAA to DDD: 10 × (103.55-101.00) -23 = 2.5 ≒ 2
(Sales (1))
EEE ~ FFF: 10 × (103.55-102.00) -14 = 1.5 ≒ 1
(Sales (2))
Will be.

[Payment adjustment amount]
If there is a difference even if the exchange gain / loss data for each item calculated above and the slip adjustment amount are used, the calculation unit 102c calculates it as a settlement adjustment amount and distributes it to the item with the largest amount in the whole. That is, using the above equation (e),
Scheduled collection GU:
AAA to FFF: 41- (37 + 3) = 1.0 ≒ 1
Will be. The exchange gain / loss, slip adjustment amount, and settlement adjustment amount for each item calculated in this way are stored in the application item information storage unit 106c as payment application items as shown in FIG.

Next, since the collection schedule data in FIG. 4 and the payment application details in FIG. 5 are linked in detail units using the collection schedule GU as a key, the segment aggregation unit 102d adjusts the exchange gain / loss and slip adjustment for each segment. By aggregating and allocating the amount and settlement adjustment amount, it is possible to correctly grasp the income and expenditure by segment. Examples of segments include by department, by business partner, by product, by product type, by service type, by slip, or by contract.

In addition, the segment aggregation unit 102d can easily create an accounting journal using the above-mentioned segment-specific aggregation result. For example, if you want to make accounting journals for departmental balance management,
Cash and deposits ¥ 2,071 / Accounts receivable A division ¥ 1,010
/ Foreign exchange gain A division ¥ 25
/ Accounts receivable B department ¥ 1,020
/ Foreign exchange gain B division ￥ 16
Will be. In the above journal entry example, since the exchange gain / loss can be aggregated for each sector like the exchange loss of the A division and the B division, the exchange gain / loss for each division can be grasped.

In addition, when the segment aggregation unit 102d makes an accounting journal for income and expenditure management by product type using the aggregation result for each segment,
Cash and deposits ¥ 2,071 / Accounts receivable Variety 300 ¥ 811
/ Foreign exchange gains Variety 300 ￥ 16
/ Accounts receivable type 200 ￥ 1,219
/ Foreign exchange gains Variety 200 ￥ 21
/ Foreign exchange gains Variety Others ￥ 4
Will be. In the above journal entry example, since the exchange gain / loss can be aggregated for each product type like the exchange gain / loss of the product type 300 and the product type 200, the exchange profit / loss for each product type can be grasped.

In the above example, accounting journals using segments by department and product type are given, but in addition to this, accounting journals for income and expenditure management by customer, product, and slip of the source should be performed. Can be done. This makes it possible to accurately grasp detailed profits and losses that were not possible until now.

In the above embodiment, the case where the sales are input and the payment is made is described as an example, but the present invention is not limited to this, and the purchase is input and the payment is made. In some cases, foreign exchange gains / losses may occur. Therefore, by calculating the foreign exchange gains / losses on a line-by-line basis using the same logic and aggregating them on a segment-by-segment basis, it is possible to accurately grasp detailed profits and losses. .. The calculation formulas used in that case are the above formulas (b), (d), and (f).

[4. Other embodiments]
In addition to the above-described embodiments, the present invention may be implemented in various different embodiments within the scope of the technical ideas described in the claims.

For example, of each of the processes described in the embodiments, all or part of the processes described as being automatically performed may be performed manually, or all the processes described as being performed manually. Alternatively, a part thereof can be automatically performed by a known method.

In addition, the processing procedure, control procedure, specific name, information including parameters such as registration data and search conditions of each processing, screen examples, and database configuration shown in this specification and drawings are not specified unless otherwise specified. Can be changed arbitrarily.

Further, with respect to the exchange gain / loss management device 100, each component shown in the figure is a functional concept and does not necessarily have to be physically configured as shown in the figure.

For example, with respect to the processing functions included in the exchange gain / loss management device 100, particularly each processing function performed by the control unit, all or any part thereof is realized by the CPU and a program interpreted and executed by the CPU. It may be realized as hardware by wired logic. The program is recorded on a non-temporary computer-readable recording medium including a programmed instruction for causing the information processing apparatus to execute the processing described in the present embodiment, and the exchange gain / loss is required. It is read mechanically by the management device 100. That is, in a storage unit such as a ROM or an HDD (Hard Disk Drive), a computer program for giving instructions to the CPU in cooperation with the OS and performing various processes is recorded. This computer program is executed by being loaded into RAM, and constitutes a control unit in cooperation with a CPU.

Further, this computer program may be stored in an application program server connected to the exchange gain / loss management device 100 via an arbitrary network, and all or a part thereof may be downloaded as needed. It is possible.

Further, the program for executing the process described in the present embodiment may be stored in a non-temporary computer-readable recording medium, or may be configured as a program product. Here, the "recording medium" includes a memory card, a USB (Universal Serial Bus) memory, an SD (Secure Digital) card, a flexible disk, a magneto-optical disk, a ROM, an EPROM (Erasable Programmable Read Only Memory), and an EEPROM (registration). Trademarks) (Electrically Erasable and Programmable Read Only Memory), CD-ROM (Compact Optical Read Only Memory), MO (Magnet-Optical Disk), MO (Magnet-Optical Disk), MO (Magnet-Optical Disc), DVD (Digital), DVD (Digital) It shall include any "portable physical medium".

The "program" is a data processing method described in any language or description method, regardless of the format such as source code or binary code. The "program" is not necessarily limited to a single program, but is distributed as a plurality of modules or libraries, or cooperates with a separate program represented by the OS to achieve its function. Including things. A well-known configuration and procedure can be used for a specific configuration and reading procedure for reading the recording medium in each device shown in the embodiment, an installation procedure after reading, and the like.

Various databases and the like stored in the storage unit are memory devices such as RAM and ROM, fixed disk devices such as hard disks, flexible disks, and storage means such as optical disks, and are used for various processes and website provision. Stores programs, tables, databases, files for web pages, etc.

Further, the exchange gain / loss management device 100 may be configured as an information processing device such as a known personal computer or workstation, or may be configured as the information processing device to which an arbitrary peripheral device is connected. Further, the exchange gain / loss management device 100 may be realized by implementing software (including a program or data) that realizes the processing described in the present embodiment on the information processing device.

Further, the specific form of dispersion / integration of the device is not limited to that shown in the figure, and all or part of the device may be functionally or physically in any unit according to various additions or the like. It can be distributed and integrated. That is, the above-described embodiments may be arbitrarily combined and implemented, or the embodiments may be selectively implemented.

The present invention is particularly useful for all industries such as trading companies that trade using foreign currencies.

100 Exchange difference profit / loss management device 102 Control unit 102a Transaction detail information input unit 102b Application detail information input unit 102c Calculation unit 102d Segment aggregation unit 104 Communication interface unit 106 Storage unit 106a Transaction detail information storage unit 106b Application information storage unit 106c Application Detailed information storage unit 106d Aggregation result storage unit 108 Input / output interface unit 112 Input device 114 Output device 200 Server 300 Network

Claims (9)

It is a foreign exchange gain / loss management device that has a control unit and manages foreign exchange gains / losses that occur when trading between different currencies.
The control unit
A transaction detail information input means for inputting transaction detail information in which transaction information including exchange rate and segment information at the time of transaction is input in units of details, and
When there is a money transfer corresponding to the transaction detail information, an application information input means for inputting the exchange rate at the time of the money transfer and the application amount for each transaction detail information.
A calculation means for calculating the exchange gain / loss for each item by multiplying the difference between the exchange rate at the time of money transfer and the exchange rate at the time of the transaction by the amount of application for each transaction item information.
A segment aggregation means that aggregates the exchange gains / losses and manages the income and expenditure in each segment,
A foreign exchange profit / loss management device characterized by being equipped with. The calculation means is
The amount of application in the transaction detail information for which money has been transferred is totaled for each slip, and the value obtained by multiplying the exchange rate at the time of money transfer by the exchange rate at the time of the transaction is multiplied by the calculated detail unit. Further calculate the difference from the value obtained by totaling the exchange gain / loss of the slip for each slip as the slip adjustment amount.
The foreign exchange profit / loss management device according to claim 1. The calculation means is
From the value obtained by calculating the exchange gain / loss in the monetary transfer unit from the transaction detail information in which the money was transferred, the value obtained by totaling the exchange gain / loss in the calculated item unit in the slip unit and the slip adjustment amount are obtained. Further calculate the subtracted value as the settlement adjustment amount,
2. The exchange gain / loss management device according to claim 2. The calculation means is
Adjusting the difference generated in the slip unit Attaching the slip adjustment amount to the largest item among the total item amount in the slip unit,
2. The exchange gain / loss management device according to claim 2. The calculation means is
Adjusting the difference that occurs at the time of settlement Attaching the settlement adjustment amount to the largest item among the total item amount of the monetary transfer unit,
The foreign exchange profit / loss management device according to claim 3. The segment aggregation means
Wherein in segment units, the TURMERIC rows budget management by aggregating at least one of the previous SL slip adjustments and the payment adjustments,
The foreign exchange profit / loss management device according to any one of claims 2 to 5, wherein the foreign exchange gain / loss management device is characterized. The segment information is
Have at least one of a department, business partner, product, product type, service type, slip, or contract,
The foreign exchange profit / loss management device according to any one of claims 1 to 6. It is a foreign exchange gain / loss management method that is executed by a foreign exchange gain / loss management device that has a control unit and manages foreign exchange gains / losses that occur when trading between different currencies.
Executed by the control unit,
A transaction detail information input step for inputting transaction detail information in which transaction information including exchange rate and segment information at the time of transaction is input in detail units, and
When there is a money transfer corresponding to the transaction detail information, an application information input step for inputting the exchange rate at the time of the money transfer and the application amount for each transaction detail information, and
A calculation step of calculating the exchange gain / loss for each item by multiplying the difference between the exchange rate at the time of money transfer and the exchange rate at the time of the transaction by the application amount for each transaction item information.
A segment aggregation step that aggregates the exchange gains / losses and manages the balance of payments for each segment,
Including,
A foreign exchange gain / loss management method characterized by. It is a foreign exchange gain / loss management program that has a control unit and is to be executed by a foreign exchange gain / loss management device that manages foreign exchange gains / losses that occur when trading between different currencies.
To be executed by the control unit
A transaction detail information input step for inputting transaction detail information in which transaction information including exchange rate and segment information at the time of transaction is input in detail units, and
When there is a money transfer corresponding to the transaction detail information, an application information input step for inputting the exchange rate at the time of the money transfer and the application amount for each transaction detail information, and
A calculation step of calculating the exchange gain / loss for each item by multiplying the difference between the exchange rate at the time of money transfer and the exchange rate at the time of the transaction by the application amount for each transaction item information.
A segment aggregation step that aggregates the foreign exchange gains and losses and manages the income and expenditure for each segment,
Including,
A foreign exchange profit and loss management program featuring.

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